Electronic Payroll
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- Category: Labor and payroll advisory
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Accounting Bogotá
Electronic Payroll
New schedule to implement Electronic Payroll.
Key information
Through Resolution 037 of May 5, 2021, the DIAN modified Article 6, paragraphs 1 and 2, of Resolution 000013 of February 11, 2021, establishing new deadlines to begin the Electronic Payroll authorization process.
It should be noted that parties required to send Electronic Payroll reports to the DIAN and belonging to group 4, that is, with 1 to 10 employees, have an additional deadline in 2022 for transmission. Check it here.
The general schedule is as follows:
Through Resolution 13 of February 11, 2021, “whereby the electronic invoicing system implements and develops the functionality of the electronic payroll payment supporting document and adopts the technical annex for this document,” the National Government, through the DIAN, imposes another obligation on companies, whether individuals or legal entities. They must implement the Electronic Payroll process starting May 31, 2021, taking into account the implementation schedule based on the number of employees.
Although this process, as happened with Electronic Invoicing, may undergo changes in its schedule, it is already a reality. Individuals and legal entities required to implement it must begin doing so now.
Because the experience with Electronic Invoicing may make the process easier, since it operates similarly, it is necessary to make adjustments to payroll processes for a successful transition. As with Electronic Invoicing, the participation of several actors is also required, as are technological requirements such as a digital signature and an in-house or external technology provider.
It is very likely that the DIAN will also need to provide this mechanism for small companies so that it does not become too costly for them.
At www.contabilidadbogota.com, we offer advisory services for the implementation of Electronic Payroll and for determining whether you are required to do so.
